Texas HB1399 exempts animal feed from ad valorem taxation if held for retail sale, contingent on voter approval of a constitutional amendment.

HB1399 amends the Texas Tax Code to exempt owners of animal feed from ad valorem taxation if the feed is held for sale at retail. This exemption applies only if the animal feed is already exempt from sales and use taxes. The bill specifies that this exemption takes effect on January 1, 2026, but only if a constitutional amendment proposed by the 89th Legislature is approved by voters. If the amendment is not approved, the bill has no effect.

Texas HB1399 exempts animal feed from ad valorem taxation if held for retail sale, contingent on voter approval of a constitutional amendment.

HB1399 amends the Texas Tax Code to exempt owners of animal feed from ad valorem taxation if the feed is held for sale at retail. This exemption applies only if the animal feed is already exempt from sales and use taxes. The bill specifies that this exemption takes effect on January 1, 2026, but only if a constitutional amendment proposed by the 89th Legislature is approved by voters. If the amendment is not approved, the bill has no effect.